Bill Summary
The "Protecting Taxpayer Resources Act" is legislation designed to restrict the imposition of certain functions related to the Department of Homeland Security (DHS) on personnel of the Internal Revenue Service (IRS). The Act specifies that before any DHS function can be assigned to IRS employees, the Treasury Inspector General for Tax Administration must determine two key points:
1. The IRS personnel have received appropriate training to handle the DHS function.
2. The assignment of that function will not hinder the IRS's ability to provide quality taxpayer service or enforce tax laws fairly and with integrity.
Once the Inspector General makes this determination, it will be published in the Federal Register, and they can also revoke the determination in the same manner. Additionally, the Act amends the Homeland Security Act of 2002 to reference the "Protecting Taxpayer Resources Act." Overall, this legislation aims to safeguard the IRS's primary mission of tax administration while ensuring that any additional responsibilities do not compromise its operations.
Possible Impacts
The "Protecting Taxpayer Resources Act" can have several implications for different stakeholders. Here are three examples of how this legislation could affect people:
1. **Taxpayer Experience**: By ensuring that IRS personnel are properly trained and that their primary functions are not diverted to support Homeland Security operations, the Act aims to maintain or improve the quality of service that taxpayers receive. This means taxpayers can expect more efficient assistance in understanding their tax obligations and resolving issues, ultimately leading to a better overall experience during tax filing and compliance.
2. **IRS Employee Roles**: The Act could affect the job responsibilities and day-to-day operations of IRS personnel. By restricting the imposition of Homeland Security functions on IRS employees, those working at the IRS can focus solely on tax administration without the added burden of unrelated security duties. This could lead to job satisfaction and a clearer understanding of their roles, as well as possibly reducing stress and workload related to additional responsibilities.
3. **Policy and Oversight**: The requirement for the Treasury Inspector General for Tax Administration to determine the appropriateness of imposing Homeland Security functions on IRS personnel introduces an additional layer of oversight. This could enhance accountability and transparency within the IRS, ensuring that any future changes to employee roles are carefully considered and justified. As a result, taxpayers and IRS employees may feel more confident in the integrity of the tax administration process, knowing that there are checks in place to prevent potential conflicts of interest or misallocation of resources.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2421 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2421
To require a certain determination by the Treasury Inspector General
for Tax Administration regarding the imposition on personnel of the
Internal Revenue Service a function of the Department of Homeland
Security, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 27, 2025
Ms. DelBene (for herself and Ms. Sewell) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To require a certain determination by the Treasury Inspector General
for Tax Administration regarding the imposition on personnel of the
Internal Revenue Service a function of the Department of Homeland
Security, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protecting Taxpayer Resources Act''.
SEC. 2. DETERMINATION REGARDING THE IMPOSITION OF CERTAIN HOMELAND
SECURITY FUNCTIONS ON PERSONNEL OF THE INTERNAL REVENUE
SERVICE.
(a) In General.--Notwithstanding any other provision of law, a
function of the Department of Homeland Security may not be imposed on
personnel of the Internal Revenue Service unless the Treasury Inspector
General for Tax Administration makes a determination regarding the
following:
(1) That such personnel have been trained to administer
such function.
(2) That imposing such function on such personnel would not
impede the administration of the Service, including relating to
the following:
(A) Providing quality service to taxpayers (as such
term is defined in section 7701 of the Internal Revenue
Code of 1986) by helping taxpayers understand and meet
tax responsibilities.
(B) Enforcing applicable law with integrity and
fairness to all taxpayers.
(b) Federal Register.--A determination under subsection (a) shall
be effective upon publication in the Federal Register, and the Treasury
Inspector General for Tax Administration may terminate such
determination in the same manner.
(c) Conforming Amendment.--Section 428(b) of the Homeland Security
Act of 2002 (6 U.S.C. 236(b)) is amended, in the matter preceding
paragraph (1), by inserting ``the Protecting Taxpayer Resources Act
or'' after ``in''.
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